IDEAS home Printed from https://ideas.repec.org/h/lum/prchap/06-33.html
   My bibliography  Save this book chapter

The Dimension and Dynamics of Tax Revenues. A Vision on the EU Level

In: The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges | May 10-11, 2018 | Stefan cel Mare University of Suceava, Romania

Author

Listed:
  • Gheorghe MOROÅžAN

    (Lecturer PhD, Stefan cel Mare University of Suceava, Suceava, Romania)

  • LaurenÈ›ia-Elena SCURTU

    (Assistant PhD, Stefan cel Mare University of Suceava, Suceava, Romania)

Abstract

Captives of the mutation to a so-called intangible economy, the recent history, and the economic and social trends, shows that the competitive or the power differences between economies/societies derive, today, from the differences of intangible assets that each of them has. If this assertion remains a desideratum in the structure of the economic sciences, aiming at pragmatic consecration, the current economic landscape gives us a more realistic picture of the dynamics, welfare and competition of the world's economies. In the sense of the above mentioned, it is remarked that the international economic space, especially the one geographically delimited by the EU, still shows a clear focus on the ability of economies and political decision-makers to ensure the social well-being of different economic and social entities (population, companies, as well as of the state, per se) on the account of the ability to collect significant tax revenues from the population. Thus, the present paper was based on a comparative study at the level of the EU countries, referring to the size and dynamics of the public resources (the characteristics and particularities of some of the tax systems, the taxation and the collection methods, the relevant fiscal domains or charging new taxes) as the title, obviously, suggests.

Suggested Citation

  • Gheorghe MOROÅžAN & LaurenÈ›ia-Elena SCURTU, 2018. "The Dimension and Dynamics of Tax Revenues. A Vision on the EU Level," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challen, edition 1, volume 6, chapter 33, pages 375-395, Editura Lumen.
  • Handle: RePEc:lum:prchap:06-33
    DOI: https://doi.org/10.18662/lumproc.88
    as

    Download full text from publisher

    File URL: https://proceedings.lumenpublishing.com/ojs/index.php/lumenproceedings/article/view/94/90
    Download Restriction: no

    File URL: https://proceedings.lumenpublishing.com/ojs/index.php/lumenproceedings/article/view/94
    Download Restriction: no

    File URL: https://libkey.io/https://doi.org/10.18662/lumproc.88?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Mahmud Rice, James & Goodin, Robert E. & Parpo, Antti, 2006. "The Temporal Welfare State: A Crossnational Comparison," Journal of Public Policy, Cambridge University Press, vol. 26(3), pages 195-228, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Tania Burchardt, 2008. "Time and Income Poverty," CASE Reports casereport57, Centre for Analysis of Social Exclusion, LSE.
    2. Monika Engler & Stefan Staubli, 2008. "The Distribution of Leisure Time Across Countries and Over Time," University of St. Gallen Department of Economics working paper series 2008 2008-14, Department of Economics, University of St. Gallen.
    3. Max Haller & Markus Hadler & Gerd Kaup, 2013. "Leisure Time in Modern Societies: A New Source of Boredom and Stress?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 111(2), pages 403-434, April.
    4. Victoria Ateca-Amestoy, 2011. "Leisure and Subjective Well-being," Chapters, in: Samuel Cameron (ed.), Handbook on the Economics of Leisure, chapter 4, Edward Elgar Publishing.
    5. James Mahmud Rice & Jeromey B. Temple & Peter F. McDonald, 2021. "Intergenerational inequality and the intergenerational state," Journal of Population Research, Springer, vol. 38(4), pages 367-399, December.
    6. Suckert, Lisa, 2021. "Von der Pandemie zu einer Neuordnung der Zeit? Zeitsoziologische Perspektiven auf das Verhältnis von Zeitlichkeit, Wirtschaft und Staat," MPIfG Discussion Paper 21/7, Max Planck Institute for the Study of Societies.

    More about this item

    Keywords

    tax revenues; welfare state; direct taxes; indirect taxes; social contributions;
    All these keywords.

    JEL classification:

    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • F2 - International Economics - - International Factor Movements and International Business
    • F3 - International Economics - - International Finance
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lum:prchap:06-33. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Antonio Sandu (email available below). General contact details of provider: https://proceedings.lumenpublishing.com/ojs/index.php/lumenproceedings .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.